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Impact of audit committee attributes on financial reporting quality and timeliness : an empirical study
Agyei-Mensah, Ben Kwame - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 1, pp. 82-104
Persistent link: https://www.econbiz.de/10013177294
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange
Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662
Persistent link: https://www.econbiz.de/10011593277
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Restatement likelihood and accounting conservatism : evidence from CFO style
Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)
Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate … accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting … conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm …
Persistent link: https://www.econbiz.de/10012822389
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements
Das, Somnath; Gong, James Jianxin; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 603-632
Persistent link: https://www.econbiz.de/10013257927
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The role of financial reporting quality in selecting new audit committee member
Lei, Dongliang; Liu, Jiaxin - In: The journal of corporate accounting & finance 33 (2022) 1, pp. 52-71
Persistent link: https://www.econbiz.de/10012816184
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Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements
Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388
Persistent link: https://www.econbiz.de/10012289138
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The effect of audit committee characteristics on financial restatements in Malaysia
Wan Masliza Wan Mohammad; Shaista Wasiuzzaman; Seyed … - In: Journal of Asia Pacific business 19 (2018) 1, pp. 4-22
Persistent link: https://www.econbiz.de/10011848429